Centralised registration for petroleum crude allows single-site registration where centralized billing is maintained. Exempts manufacturers of Petroleum Crude (tariff heading 2709 00 10) from sub rule (2) of rule 9 of the Central Excise Rules, 2017 by allowing centralised registration where a centralised billing or accounting system is used and the manufacturer opts to register only the unit or office handling such billing; requires prior intimation before starting commercial production at any additional premises after registration.
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Provisions expressly mentioned in the judgment/order text.
Centralised registration for petroleum crude allows single-site registration where centralized billing is maintained.
Exempts manufacturers of Petroleum Crude (tariff heading 2709 00 10) from sub rule (2) of rule 9 of the Central Excise Rules, 2017 by allowing centralised registration where a centralised billing or accounting system is used and the manufacturer opts to register only the unit or office handling such billing; requires prior intimation before starting commercial production at any additional premises after registration.
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